Overview of tax law decisions of the Swiss Federal Supreme Court published between October 3 - 9, 2022:

  • Judgment of September 15, 2022 (2C_59/2022): State and municipal taxes 2012-2014 (Schwyz); property tax valuation of unlisted securities according to SSK-KS No. 28 in the case of personal service companies; in the present case, the application of the "practitioner method" does not constitute a valuation that is out of touch with reality or even arbitrary. Dismissal of the taxpayer's appeal.


Decisions are listed chronologically by publication date.